corporate signals and securities fraud. The incentive to communicate using corporate signals has increased in recent years, a … federal securities laws aimed at better deterring fraud and making companies more transparent. The Article makes three major … design antifraud provisions under the securities laws in order to reduce total fraud, instead of simply rechanneling …

frequency of financial statement fraud in the economy, their use of financial statement information, the importance they place … on conducting their own fraud risk assessments, and their use of fraud red flags. We find that both investors …' perceptions of the frequency of fraud in the economy and their use of financial statement information positively influence the …

The article argues that firm-level liability for fraud is justified by the need to secure the cooperation of the firm … fraud has often been criticized. The empirical evidence suggests that firms overpay for fraud liability and overspend on … internal compliance mechanisms (which are generally ineffective at preventing fraud). Yet, insiders who commit fraud are rarely …

One of the most important issues will usually consider in the accounting and auditing financial statements is fraud … and auditing and state that" fraud incentive isn't only financial motivation." As far as TIME magazine called the year of … 2002 as "the financial scandal." Scandal reports were released and recognized as a method of fraud detection. Topics in …

techniques used in financial analysis and theoretical constructs of the study of managerial fraud, the Analytic Model of … Management Fraud is developed. The conceptual framework reflected in the Analytic Model of Management Fraud is that financial … fraud occurring. Using three groups of financial ratios produced by the FDIC the model was tested on Community Banks for a …

Objective - The massive and broad impact caused by fraud has made it widely discussed by researchers. Several theories … have been developed to explain the cause of fraud. The most recent theory that attempts to explain fraud is pentagon fraud …. This study attempts to explain the effect of pentagon fraud on the detection of financial statement fraud in 624 companies …

The paper explores the idea that earnings fraud follows a slippery slope wherein companies manage earnings … over time earnings management became fraud. The outcomes are that whenever there is a need to meet internal or external … mindful that the slope of earnings management could be slippery enough to lead to fraud; they should therefore be mindful of …

Madoff scandals, WorldCom, Tyco International Ltd., and Adelphia Communications Corporation. Fraud is an emerging global … the workplace. Researchers and practitioners have conducted many studies to identify the fraud indicators and to build … fraud prevention procedures. This paper facilitates understanding fraud as well the factors that motivate fraudsters to …

governments. Fighting corruption requires the investigation, detection and prevention of frauds. Advancement in fraud detection … process includes the use of forensic accounting and empirical studies reported its effectiveness in fraud detection process … forensic accounting in fraud detection process and proposed a framework for an in-depth investigation into possible factors …

We examine the deterrence effect of whistleblower laws on accounting fraud. We exploit state False Claims Acts (FCAs …), under which reporting fraud at a firm invested in by a state's pension fund can result in monetary rewards from that state …'s government. Using staggered adoption of FCAs between 2001 and 2010, we compare the accounting fraud probability of firms owned by …